LEARNING PATH \
Special Topics
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
Earn Verifiable CPD Hours
Each course in this learning path qualifies for verifiable CPD credit. Upon completion, you will receive a certificate confirming your CPD hours.
Included Learning Resources
Many courses include carefully selected materials to deepen your understanding and support practical application in your work.
You will have access to:
- CRA legislative references
- Teach tests and explanation videos
- Downloadable checklists and documents
- Detailed notes and presentation slides
Technical Corner
Technical Corner covers relevant sections of the Income Tax Act when applicable. Go beyond the fundamentals with our in-depth technical commentary and insights from the Cadesky team.
Rollovers Under the Income Tax Act
A comprehensive course covering common Canadian Rollovers under the Income Tax Act, how and when they apply, their uses, and common errors.
Debt Forgiveness
Debt forgiveness rules including income inclusion calculations, loss and expense reduction ordering, capital property adjustments, and planning strategies.
Purchase and Sale of a Business
Tax considerations in business transactions including asset versus share purchases, purchase price allocations, goodwill, due diligence, and structuring strategies.
Butterfly Reorganizations
Butterfly reorganization transactions including divisive reorganizations, share distribution rules, safe income concepts, and planning to avoid deemed dividends.
Taxation of Farming and Fishing
Learn specialized tax rules for farming and fishing operations including capital gains exemptions, intergenerational transfers, and farm property rollover provisions.
Acquisition of Control
Understand acquisition of control consequences including loss restriction events, deemed year-ends, loss streaming, CDA restrictions, and control change planning.
Interest Expense
Interest deductibility rules including current use versus original use tests, disappearing source income, tracing requirements, thin capitalization, and planning for maximum deductibility.